Sweden: Tax proposals in 2025 budget
Various changes affecting taxation of employees, among others
The government presented the 2025 budget, which includes the following tax-related proposals:
- Simplified rules for deductibility of losses in the case of ownership changes
- Phased-out interest deduction for unsecured loans
- Amendments to the provisions on risk tax for credit institutions (bank tax)
- Various changes affecting taxation of employees
- Amendments to taxation of “green technology”
- Reduced taxes on gas and diesel
- Repealed stamp duty in the case of a mortgage on a ship
- Changes to taxation of private savings
- Application of new Öresund Agreement from 2025
Read a September 2024 report (Swedish) prepared by the KPMG member firm in Sweden